2006(05)LCX0116

IN THE CESTAT, PRINCIPAL BENCH, NEW DELHI

S/Shri C.N.B. Nair, Member (T) and M.V. Ravindran, Member (J)

Poddar Pigments Ltd.

Versus

Commissioner of Customs, Mumbai

Final Order No. 152/2006-Cus.(PB), dated 5-5-2006 in Appeal No. C/762/2004

Advocated By -

Shri K.K. Anand, Advocate, for the Appellant.
Shri S.M. Tata, SDR, for the Respondent

[Order per : C.N.B. Nair, Member (T)].

Heard both sides and perused the record.


2. The appellant is a manufacturer of Master Batches. They imported one set of "Scientific Filter Test Unit" with gear pump and Extruder in Jan 03. Classification of the item for duty purpose was claimed under Heading No. 9026.8 (sic). Customs Authorities did not agree and classified the item under Heading 9031. The present appeal is directed against that order of classification.


3. Competing tariff entries may be extracted :-

"9026 - Instruments and apparatus for measuring and checking flow, level, pressure or other variables of liquids or gases (for example flow meters, level gauges, manometers, heat meters) excluding instruments and apparatus of Heading 9014,9015,9028 or 9032.

9031 - Measuring or checking instruments appliances and machines not specified or included elsewhere in this chapter, profile projectors".

It is to be noticed that the above entry 9026 is for instruments………………"for measuring and checking flow…………….liquids or gases". In the present case, testing is carried out to ascertain the dispersion of dyes in the manufacture of Master Batch. It is seen that plastic material is extruded through the filter test machine. It is very clear from this that the material tested/measured is not gas or liquid. The Technical Literature of the original supplier states the following about the test machine :

"The filter test machines utilizes a fine mesh filter pack with mesh opening of typically 5 to 15 microns depending on filter type. When a polymer containing a pigment, filter or other solid additive is extruded through the filter test head, the filter will catch any oversized particles and thus build up a pressure in the filter test head. With the filter test machine, it is possible to exactly determine the quality of a specific compound in respect to dispersion of the additive into the carrier. With the help of the filter test machine, very precise quality standard can easily be established for your specific products.

We have two versions of the filter test, the Straight Flow version where the filter pressure is created entirely by the extruder. This version is pictured in this catalogue. The other version uses a precision in line gear pump as shown in the drawing to the right.

The Gear Pump Version type LFT 44-GP has two pressure and melt temperature sensors. Here the first sensor is placed just before the inlet to the Gear Pump and it is connected to the extruder drive, to ensure that it deliver a very constant pressure to the pumps. The Gear Pump, which has on infinite variable speed drive, will run at a preset constant speed during the full test, ensuring that a constant flow of polymer is supplied to the filter head. The second pressure sensor is placed just before the filter disk and it will measure the pressure increase over the filter head. Both sensors are connected to a chart recorder, which will plot graphs on both pressures as well as the melt temperature".

From the literature also it is clear that the testing machine is not for testing liquids or gases. In view of this, claim of the appellant for classification under Heading 9026 is not sustainable. The appeal fails and is rejected.

(Order dictated in the open Court).

Equivalent 2006 (200) ELT 0537 (Tri. - Del.)